diff --git a/src/example/app.py b/src/example/app.py
index 201c4dd..1c12356 100644
--- a/src/example/app.py
+++ b/src/example/app.py
@@ -10,7 +10,23 @@
 from .note.exceptions import NoteNotFoundExceptionHandler
 from .note.handler import make_note_router
 from .note.repository import InMemoryNoteRepository
-from .note.use_case import CreateNoteUseCase, GetNoteUseCase, ListNotesUseCase
+from .note.use_case import (
+    CreateNoteUseCase,
+    DeleteNoteUseCase,
+    GetNoteUseCase,
+    ListNotesUseCase,
+    UpdateNoteUseCase,
+)
+from .tag.exceptions import TagNotFoundExceptionHandler
+from .tag.handler import make_tag_router
+from .tag.repository import InMemoryTagRepository
+from .tag.use_case import (
+    CreateTagUseCase,
+    DeleteTagUseCase,
+    GetTagUseCase,
+    ListTagsUseCase,
+    UpdateTagUseCase,
+)
 
 
 def create_app(settings: AppSettings | None = None) -> FastAPI:
@@ -26,7 +42,7 @@ def create_app(settings: AppSettings | None = None) -> FastAPI:
     app.add_middleware(
         ErrorHandlerMiddleware,
         debug=cfg.app_debug,
-        domain_handlers=[NoteNotFoundExceptionHandler()],
+        domain_handlers=[NoteNotFoundExceptionHandler(), TagNotFoundExceptionHandler()],
     )
     app.add_exception_handler(
         ValidationException,
@@ -40,6 +56,20 @@ def create_app(settings: AppSettings | None = None) -> FastAPI:
             ListNotesUseCase(note_repo),
             GetNoteUseCase(note_repo),
             CreateNoteUseCase(note_repo),
+            UpdateNoteUseCase(note_repo),
+            DeleteNoteUseCase(note_repo),
+        )
+    )
+
+    # Wire tag domain
+    tag_repo = InMemoryTagRepository()
+    app.include_router(
+        make_tag_router(
+            ListTagsUseCase(tag_repo),
+            GetTagUseCase(tag_repo),
+            CreateTagUseCase(tag_repo),
+            UpdateTagUseCase(tag_repo),
+            DeleteTagUseCase(tag_repo),
         )
     )
 
diff --git a/src/example/note/handler.py b/src/example/note/handler.py
index 01c7a31..b5e5ea1 100644
--- a/src/example/note/handler.py
+++ b/src/example/note/handler.py
@@ -19,8 +19,6 @@
     UpdateNoteUseCase,
 )
 
-router = APIRouter(prefix="/notes", tags=["notes"])
-
 
 class CreateNoteBody(BaseModel):
     title: str
@@ -39,6 +37,7 @@ def make_note_router(
     update_use_case: UpdateNoteUseCase,
     delete_use_case: DeleteNoteUseCase,
 ) -> APIRouter:
+    router = APIRouter(prefix="/notes", tags=["notes"])
     @router.get("")
     async def list_notes(request: Request) -> JSONResponse:
         pagination = PaginationQueryParser.parse(request)
diff --git a/src/example/tag/entity.py b/src/example/tag/entity.py
new file mode 100644
index 0000000..69f080f
--- /dev/null
+++ b/src/example/tag/entity.py
@@ -0,0 +1,9 @@
+"""Tag domain entity."""
+
+from dataclasses import dataclass
+
+
+@dataclass(frozen=True, slots=True)
+class Tag:
+    id: int
+    name: str
diff --git a/src/example/tag/exceptions.py b/src/example/tag/exceptions.py
new file mode 100644
index 0000000..31a8b28
--- /dev/null
+++ b/src/example/tag/exceptions.py
@@ -0,0 +1,19 @@
+"""Tag domain exceptions and their HTTP handlers."""
+
+from starlette.responses import Response
+
+from nene2.http.problem_details import problem_details_response
+
+
+class TagNotFoundException(Exception):
+    def __init__(self, tag_id: int) -> None:
+        self.tag_id = tag_id
+        super().__init__(f"Tag {tag_id} not found.")
+
+
+class TagNotFoundExceptionHandler:
+    def handles(self, exc: Exception) -> bool:
+        return isinstance(exc, TagNotFoundException)
+
+    def handle(self, exc: Exception) -> Response:
+        return problem_details_response("not-found", "Not Found", 404)
diff --git a/src/example/tag/handler.py b/src/example/tag/handler.py
new file mode 100644
index 0000000..0850edf
--- /dev/null
+++ b/src/example/tag/handler.py
@@ -0,0 +1,83 @@
+"""Tag HTTP handlers — thin layer: parse → use-case → response."""
+
+from fastapi import APIRouter, Request
+from fastapi.responses import JSONResponse
+from pydantic import BaseModel
+
+from nene2.http import PaginationQueryParser, PaginationResponse
+from nene2.validation.exceptions import ValidationError, ValidationException
+
+from .use_case import (
+    CreateTagInput,
+    CreateTagUseCase,
+    DeleteTagInput,
+    DeleteTagUseCase,
+    GetTagUseCase,
+    ListTagsInput,
+    ListTagsUseCase,
+    UpdateTagInput,
+    UpdateTagUseCase,
+)
+
+
+class CreateTagBody(BaseModel):
+    name: str
+
+
+class UpdateTagBody(BaseModel):
+    name: str
+
+
+def make_tag_router(
+    list_use_case: ListTagsUseCase,
+    get_use_case: GetTagUseCase,
+    create_use_case: CreateTagUseCase,
+    update_use_case: UpdateTagUseCase,
+    delete_use_case: DeleteTagUseCase,
+) -> APIRouter:
+    router = APIRouter(prefix="/tags", tags=["tags"])
+    @router.get("")
+    async def list_tags(request: Request) -> JSONResponse:
+        pagination = PaginationQueryParser.parse(request)
+        output = list_use_case.execute(ListTagsInput(pagination.limit, pagination.offset))
+        return JSONResponse(
+            PaginationResponse(
+                items=[{"id": t.id, "name": t.name} for t in output.items],
+                limit=output.limit,
+                offset=output.offset,
+                total=output.total,
+            ).to_dict()
+        )
+
+    @router.get("/{tag_id}")
+    async def get_tag(tag_id: int) -> JSONResponse:
+        tag = get_use_case.execute(tag_id)
+        return JSONResponse({"id": tag.id, "name": tag.name})
+
+    @router.post("", status_code=201)
+    async def create_tag(body: CreateTagBody) -> JSONResponse:
+        errors: list[ValidationError] = []
+        if not body.name.strip():
+            errors.append(ValidationError("name", "Name must not be empty.", "required"))
+        if errors:
+            raise ValidationException(errors)
+
+        tag = create_use_case.execute(CreateTagInput(body.name))
+        return JSONResponse({"id": tag.id, "name": tag.name}, status_code=201)
+
+    @router.put("/{tag_id}")
+    async def update_tag(tag_id: int, body: UpdateTagBody) -> JSONResponse:
+        errors: list[ValidationError] = []
+        if not body.name.strip():
+            errors.append(ValidationError("name", "Name must not be empty.", "required"))
+        if errors:
+            raise ValidationException(errors)
+
+        tag = update_use_case.execute(UpdateTagInput(tag_id, body.name))
+        return JSONResponse({"id": tag.id, "name": tag.name})
+
+    @router.delete("/{tag_id}", status_code=204)
+    async def delete_tag(tag_id: int) -> None:
+        delete_use_case.execute(DeleteTagInput(tag_id))
+
+    return router
diff --git a/src/example/tag/repository.py b/src/example/tag/repository.py
new file mode 100644
index 0000000..696de1d
--- /dev/null
+++ b/src/example/tag/repository.py
@@ -0,0 +1,62 @@
+"""Tag repository interface and in-memory implementation."""
+
+from abc import ABC, abstractmethod
+
+from .entity import Tag
+
+
+class TagRepositoryInterface(ABC):
+    @abstractmethod
+    def find_all(self, limit: int, offset: int) -> list[Tag]: ...
+
+    @abstractmethod
+    def find_by_id(self, tag_id: int) -> Tag | None: ...
+
+    @abstractmethod
+    def save(self, name: str) -> Tag: ...
+
+    @abstractmethod
+    def update(self, tag_id: int, name: str) -> Tag | None: ...
+
+    @abstractmethod
+    def delete(self, tag_id: int) -> bool: ...
+
+    @abstractmethod
+    def count(self) -> int: ...
+
+
+class InMemoryTagRepository(TagRepositoryInterface):
+    """In-memory implementation for development and testing."""
+
+    def __init__(self) -> None:
+        self._store: dict[int, Tag] = {}
+        self._next_id: int = 1
+
+    def find_all(self, limit: int, offset: int) -> list[Tag]:
+        tags = sorted(self._store.values(), key=lambda t: t.id)
+        return tags[offset : offset + limit]
+
+    def find_by_id(self, tag_id: int) -> Tag | None:
+        return self._store.get(tag_id)
+
+    def save(self, name: str) -> Tag:
+        tag = Tag(id=self._next_id, name=name)
+        self._store[self._next_id] = tag
+        self._next_id += 1
+        return tag
+
+    def update(self, tag_id: int, name: str) -> Tag | None:
+        if tag_id not in self._store:
+            return None
+        updated = Tag(id=tag_id, name=name)
+        self._store[tag_id] = updated
+        return updated
+
+    def delete(self, tag_id: int) -> bool:
+        if tag_id not in self._store:
+            return False
+        del self._store[tag_id]
+        return True
+
+    def count(self) -> int:
+        return len(self._store)
diff --git a/src/example/tag/use_case.py b/src/example/tag/use_case.py
new file mode 100644
index 0000000..cb0e4a5
--- /dev/null
+++ b/src/example/tag/use_case.py
@@ -0,0 +1,92 @@
+"""Tag use-cases — business logic, no HTTP or database knowledge."""
+
+from dataclasses import dataclass
+
+from .entity import Tag
+from .exceptions import TagNotFoundException
+from .repository import TagRepositoryInterface
+
+
+@dataclass(frozen=True)
+class ListTagsInput:
+    limit: int
+    offset: int
+
+
+@dataclass(frozen=True)
+class ListTagsOutput:
+    items: list[Tag]
+    limit: int
+    offset: int
+    total: int
+
+
+class ListTagsUseCase:
+    def __init__(self, repository: TagRepositoryInterface) -> None:
+        self._repository = repository
+
+    def execute(self, input_: ListTagsInput) -> ListTagsOutput:
+        items = self._repository.find_all(input_.limit, input_.offset)
+        total = self._repository.count()
+        return ListTagsOutput(
+            items=items,
+            limit=input_.limit,
+            offset=input_.offset,
+            total=total,
+        )
+
+
+class GetTagUseCase:
+    def __init__(self, repository: TagRepositoryInterface) -> None:
+        self._repository = repository
+
+    def execute(self, tag_id: int) -> Tag:
+        tag = self._repository.find_by_id(tag_id)
+        if tag is None:
+            raise TagNotFoundException(tag_id)
+        return tag
+
+
+@dataclass(frozen=True)
+class CreateTagInput:
+    name: str
+
+
+class CreateTagUseCase:
+    def __init__(self, repository: TagRepositoryInterface) -> None:
+        self._repository = repository
+
+    def execute(self, input_: CreateTagInput) -> Tag:
+        return self._repository.save(input_.name)
+
+
+@dataclass(frozen=True)
+class UpdateTagInput:
+    tag_id: int
+    name: str
+
+
+class UpdateTagUseCase:
+    def __init__(self, repository: TagRepositoryInterface) -> None:
+        self._repository = repository
+
+    def execute(self, input_: UpdateTagInput) -> Tag:
+        tag = self._repository.update(input_.tag_id, input_.name)
+        if tag is None:
+            raise TagNotFoundException(input_.tag_id)
+        return tag
+
+
+@dataclass(frozen=True)
+class DeleteTagInput:
+    tag_id: int
+
+
+class DeleteTagUseCase:
+    def __init__(self, repository: TagRepositoryInterface) -> None:
+        self._repository = repository
+
+    def execute(self, input_: DeleteTagInput) -> None:
+        deleted = self._repository.delete(input_.tag_id)
+        if not deleted:
+            raise TagNotFoundException(input_.tag_id)
diff --git a/tests/example/tag/__init__.py b/tests/example/tag/__init__.py
new file mode 100644
index 0000000..e69de29
diff --git a/tests/example/tag/test_tags.py b/tests/example/tag/test_tags.py
new file mode 100644
index 0000000..ea4d2f5
--- /dev/null
+++ b/tests/example/tag/test_tags.py
@@ -0,0 +1,92 @@
+"""HTTP-level tests for the Tag endpoints."""
+
+from fastapi.testclient import TestClient
+
+from nene2.config import AppSettings
+from src.example.app import create_app
+
+
+def _client() -> TestClient:
+    return TestClient(create_app(AppSettings()))
+
+
+def test_list_tags_empty() -> None:
+    r = _client().get("/tags")
+    assert r.status_code == 200
+    body = r.json()
+    assert body["items"] == []
+    assert body["total"] == 0
+
+
+def test_create_and_get_tag() -> None:
+    client = _client()
+    r = client.post("/tags", json={"name": "python"})
+    assert r.status_code == 201
+    tag_id = r.json()["id"]
+
+    r2 = client.get(f"/tags/{tag_id}")
+    assert r2.status_code == 200
+    assert r2.json()["name"] == "python"
+
+
+def test_create_tag_empty_name_returns_422() -> None:
+    r = _client().post("/tags", json={"name": ""})
+    assert r.status_code == 422
+    assert r.json()["errors"][0]["field"] == "name"
+
+
+def test_get_nonexistent_tag_returns_404() -> None:
+    r = _client().get("/tags/9999")
+    assert r.status_code == 404
+
+
+def test_update_tag_returns_200() -> None:
+    client = _client()
+    r = client.post("/tags", json={"name": "old"})
+    tag_id = r.json()["id"]
+
+    r2 = client.put(f"/tags/{tag_id}", json={"name": "new"})
+    assert r2.status_code == 200
+    assert r2.json()["name"] == "new"
+
+
+def test_update_nonexistent_tag_returns_404() -> None:
+    r = _client().put("/tags/9999", json={"name": "x"})
+    assert r.status_code == 404
+
+
+def test_update_tag_empty_name_returns_422() -> None:
+    client = _client()
+    r = client.post("/tags", json={"name": "t"})
+    tag_id = r.json()["id"]
+    r2 = client.put(f"/tags/{tag_id}", json={"name": ""})
+    assert r2.status_code == 422
+
+
+def test_delete_tag_returns_204() -> None:
+    client = _client()
+    r = client.post("/tags", json={"name": "temp"})
+    tag_id = r.json()["id"]
+
+    r2 = client.delete(f"/tags/{tag_id}")
+    assert r2.status_code == 204
+
+    r3 = client.get(f"/tags/{tag_id}")
+    assert r3.status_code == 404
+
+
+def test_delete_nonexistent_tag_returns_404() -> None:
+    r = _client().delete("/tags/9999")
+    assert r.status_code == 404
+
+
+def test_list_tags_pagination() -> None:
+    client = _client()
+    for name in ["a", "b", "c"]:
+        client.post("/tags", json={"name": name})
+
+    r = client.get("/tags?limit=2&offset=0")
+    assert r.status_code == 200
+    body = r.json()
+    assert len(body["items"]) == 2
+    assert body["total"] == 3